U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2021 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART III - GROSS ESTATE Sec. 2045 - Prior interests From the U.S. Government Publishing Office, www.gpo.gov §2045. Prior interests Except as otherwise specifically provided by law, sections 2034 to 2042, inclusive, shall apply to the transfers, trusts, estates, interests, rights, powers, and relinquishment of powers, as severally enumerated and described therein, whenever made, created, arising, existing, exercised, or relinquished. (Aug. 16, 1954, ch. 736, 68A Stat. 388, §2044; Pub. L. 94–455, title XX, §2001(c)(1)(M), Oct. 4, 1976, 90 Stat. 1853; renumbered §2045, Pub. L. 97–34, title IV, §403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.) Editorial Notes Prior Provisions A prior section 2045 was renumbered section 2046 of this title. Amendments 1976—Pub. L. 94–455 substituted "specifically provided by law" for "specifically provided therein". Statutory Notes and Related Subsidiaries Effective Date of 1976 Amendment Amendment by Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d) of Pub. L. 94–455, set out as a note under section 2001 of this title.
26 U.S.C. § 2045
§2045. Prior interests
Edition 2021